Tunisia

The significant changes implemented by the Finance Law 2021 are the following: 

• Increase in the limit of deduction for life insurance premiums (subject to conditions listed by the law) from 10,000 to 100,000 Tunisian dinars (TND), subject to the minimum personal income tax (PIT) of 45% of the PIT due on the revenue before the said deduction. 
• Increase in the limit of deduction in amounts deposited within Shares Savings Accounts (Comptes d'Epargne en Actions) from TND 50,000 to TND 100,000.